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Volume :11 Issue : 1 2004      Add To Cart                                                                    Download

The Relationship between Professional Commitment, Organization Commitment and Conflict: A Study Applied on Auditors and Accountants in Jordan

Auther : Mohamed Taysir A. El-Rajabi

This study examines the conflict (organizational and professional conflicts) that faces auditors and accountants in Jordan. The results indicate that conflict has negative correlations with Organizational Commitment (OC), and job satisfaction and a positive correlation with Professional Commitments (PC) and turnover intention. Also it is found that auditors' conflict is a function of OC, PC, and the interaction between OC and PC. And it is a function of other variables that characterize the job environment. Auditors and accountants have a significant difference with respect to conflict, OC, and their years of experiences are inversely related with conflict and PC and positively related with OC. The audit firms’ size has a significant influence on OC but has no effect on conflict and PC. The conflict in large audit firms is higher than in small audit firms. The results recommends that firms take actions to increase OC and PC to reduce conflict as these have negative consequences on job satisfaction and employees turnover.

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